Texas § 3846.155 TAX RATES.

Texas Statutes

§ 3846.155 — TAX RATES.

Texas § 3846.155

Code SDSpecial District Local Laws Code

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Bluebook

Tex. Special District Local Laws Code Code Ann. § 3846.155 (2026).

Text

Sec. 3846.155. TAX RATES.

(a)The district may impose the sales and use tax in increments of one-eighth of one percent, with a minimum tax of one-half percent and a maximum tax of two percent.

(b)The district may not impose a sales and use tax of greater than one percent unless the voters of the district have approved the imposition of a rate of one percent or less in addition to the existing one percent rate at an election called for that purpose and conducted generally in the manner provided by Section 3846.152 .

(c)Repealed by Acts 2011, 82nd Leg., R.S., Ch. 717, Sec. 2, eff. June 17, 2011.

(d)If as a result of the imposition or increase in a sales and use tax by the district as provided under this section or Section 3846.152 , the overlapping local sales and use taxes in a municipal

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Sec. 3846.155. TAX RATES. (a) The district may impose the sales and use tax in increments of one-eighth of one percent, with a minimum tax of one-half percent and a maximum tax of two percent.
(b) The district may not impose a sales and use tax of greater than one percent unless the voters of the district have approved the imposition of a rate of one percent or less in addition to the existing one percent rate at an election called for that purpose and conducted generally in the manner provided by Section 3846.152 .
(c) Repealed by Acts 2011, 82nd Leg., R.S., Ch. 717, Sec. 2, eff. June 17, 2011.
(d) If as a result of the imposition or increase in a sales and use tax by the district as provided under this section or Section 3846.152 , the overlapping local sales and use taxes in a municipality or political subdivision located in the boundaries of the district will exceed two percent, the municipality's or political subdivision's sales and use tax is automatically reduced in that municipality or political subdivision to a rate that, when added to the district's rate, does not exceed two percent.
(e) If the tax rate of a municipality or political subdivision is reduced in accordance with Subsection (d), the comptroller shall withhold from the district's monthly sales and use tax allocation an amount equal to the amount that would have been collected by the municipality or political subdivision had the district not imposed or increased its sales and use tax less amounts that the municipality or political subdivision collects following the district's imposition of or increase in its sales and use tax. The comptroller shall withhold and pay the amount withheld to the municipality or political subdivision under policies or procedures that the comptroller considers reasonable.

Legislative History

Added by Acts 2007, 80th Leg., R.S., Ch. 920 (H.B. 3166 ), Sec. 1.03, eff. April 1, 2009. Amended by: Acts 2009, 81st Leg., R.S., Ch. 1247 (S.B. 2453 ), Sec. 3, eff. September 1, 2009. Acts 2011, 82nd Leg., R.S., Ch. 717 (H.B. 737 ), Sec. 2, eff. June 17, 2011.